H. R. 802
Introduced in House · February 26, 2025January 28, 2025
Mr. Moore of Utah (for himself, Ms. DelBene, Mr. McCaul, Ms. Matsui, Mr. Moolenaar, Mr. Krishnamoorthi, Ms. Tenney, Mr. Khanna, Mr. Morelle, Mr. Buchanan, Mr. Carson, Mr. Gottheimer, Ms. Sewell, and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to add qualified semiconductor design expenditures to the advanced manufacturing investment credit.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Semiconductor Technology Advancement and Research Act of 2025” or the “STAR Act of 2025”.